How VAT of up to 8% will be applied to those who sell on digital platforms such as Mercado Libre or Rappi

From April 1st, the new regime of perceptions on account of the AFIP VAT will enter into force. (Gettyimages)

The sale of products and services through web platforms is an increasingly widespread practice among self-employed workers, entrepreneurs and those who market their own production. Within this framework, the AFIP announced that it will increase the perception of VAT (Value Added Tax) for those who are not registered, for monotributistas who should pass to the general regime, or for people who, being taxpayers, have some non-compliances and/or irregularities.

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The measure will begin to be applied from April 1, 2023 and will be implemented through a collection of VAT on account, which should not be confused with a tax increase. Specifically, it is an advance payment of VAT, so if a seller is a taxpayer of the tax, the amount of the new perception will be discounted after the final amount to be paid.

In this way, the perception will reach registered managers, monotributistas who exceed the parameters of the simplified regime and are excluded and uncategorized people who carry out operations on a “habitual, frequent or repeated” basis, as defined by the AFIP.

The perception rates will be applied to the sale price or the price on which the commission of the e-commerce platform is charged; they start from 1% and are increasing. according to the fiscal condition or the result of “the result of the systemic control applied (which detects whether or not it complies with the required formalities)”, as published by the AFIP, which indicated that the determination of aliquots is available in Annex IV of RG 5319, accessible on the agency’s website.

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For monotributistas who exceed the maximum billing and, as detailed, are excluded from the simplified regime, the perception will be 7%. For people not registered in VAT or monotributo, it will be 8 percent.

Whether they are monotributistas or non-registered persons, the perception will be applied, if applicable, as long as the amount of this is at least $2,000 per calendar month for the set of operations.

It will be applied to all operations for the sale of goods, whether new or used, the rental or the provision of various services through digital platforms. (Gettyimages)

The new perception applies to all operations for the sale of goods, whether new or used, the rental (rental of real estate for commercial uses) or the provision of various services through digital platforms, such as the service of fumigation.

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Entrepreneurs who use e-commerce platforms to promote their products and/or services but who later carry out the operation outside of it, will not suffer from the application of the new perception.

This is due to the fact that the platforms themselves are in charge of collecting the perception and then submitting it to the AFIP; For this “service” the companies charge a commission. In the AFIP resolution is the list of the companies reached: Mercado Libre, Cabify, Official Mail, Orders Now, Rappi, Renew your Dressing Room, YPF, and other tourism and item sales platforms.

They are those operations that are carried out on the same e-commerce platform for a month and that meet these two conditions, more than 10 transactions are carried out and the total amount is equal to or greater than 200,000 pesos.

People who carry out 4 or more operations for an amount equal to or greater than $200,000 during four consecutive months will also be considered as normal. In the case of non-registrable used goods, the limit rises to $400,000 per month.

In the case of monotributistas, they will be reached if:

– They sell non-registrable goods (whether new or used) and the price per unit exceeds the maximum amount of the simplified regime, $85,627.66 in 2023.

– The total accumulated amount of the operations determines their exclusion from the simplified regime; that is, they exceed $5,650,236.51 for service providers or $8,040,721.19 for the sale of goods (2023), considering the month of the operation and the previous 11 months.

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